If it be determined that such uniform tax has been paid upon an excess of acreage, as found by the survey constituting a part of the Plan of Reclamation, the amount so paid upon such excess shall be refunded to the person paying it. And if it be determined by such survey that any landowner has been assessed upon a deficiency of acreage when the actual acreage is determined, the assessment shall be made on the difference.
S.C. Code § 49-19-1270